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    <title>2018 (8) TMI 335 - CESTAT NEW DELHI</title>
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    <description>The Tribunal recalled the final order and fixed the appeal for a final hearing, allowing the appellant&#039;s request for a decision on merits. The appellant&#039;s plea for the return of the bank guarantee post-appeal disposal was granted, despite opposition from the Revenue citing the need to maintain the status quo. The Tribunal considered legal precedents and a similar case, ultimately deciding in favor of the appellant and criticizing the Revenue&#039;s stance.</description>
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      <description>The Tribunal recalled the final order and fixed the appeal for a final hearing, allowing the appellant&#039;s request for a decision on merits. The appellant&#039;s plea for the return of the bank guarantee post-appeal disposal was granted, despite opposition from the Revenue citing the need to maintain the status quo. The Tribunal considered legal precedents and a similar case, ultimately deciding in favor of the appellant and criticizing the Revenue&#039;s stance.</description>
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